Sökning: "Auditor independence"

Visar resultat 1 - 5 av 182 uppsatser innehållade orden Auditor independence.

  1. 1. The absolution of non-audit services – unravelling a nexus of research : A quantitative study of non-audit services’ impact on financial reporting quality among private firms in Sweden.

    Uppsats för yrkesexamina på avancerad nivå, Jönköping University/IHH, Företagsekonomi; Jönköping University/IHH, Företagsekonomi

    Författare :Oliver Fransson; Simon Sleman; [2020]
    Nyckelord :Non-audit services; financial reporting quality; qualified auditor report; big four audit firms; knowledge spillover effect; economic dependence; auditor independence;

    Sammanfattning : Non-audit services provided by audit firms have been a popular scientific topic within the fields of audit and accounting research over the past decades. Numerous researchers have attempted to provide a theoretical contribution by examining different ways of measuring the concepts of audit quality and financial reporting quality. LÄS MER

  2. 2. Unprofessionalism in the audit profession

    Magister-uppsats, Jönköping University/IHH, Företagsekonomi; Jönköping University/IHH, Företagsekonomi

    Författare :Anna Blomquist; Elin Jonasson; [2020]
    Nyckelord :audit profession; unprofessionalism; professionalism; the SIA; disciplinary cases;

    Sammanfattning : Background and problem: The audit profession have developed through the history as the auditor’s associations has becoming rule-making bodies. Auditors has become an even more important function, which leads to greater responsibility and more obligations. LÄS MER

  3. 3. What affect the auditor independence in appearance? : from the perspective of the clients

    Magister-uppsats, Högskolan Kristianstad/Fakulteten för ekonomi; Högskolan Kristianstad/Fakulteten för ekonomi

    Författare :Kristensson Lovisa; Khan Waqas; [2020]
    Nyckelord :Independence in appearance; auditor independence; client; audit;

    Sammanfattning : It is important for an auditor to be independent both in mind and in appearance. The independence of the auditor is important for the trustworthiness of the auditor. Independence in appearance is the focus of this study and is how independent the auditor appears to be from the perspective of other stakeholders. LÄS MER

  4. 4. How auditors and family firms co-create value

    Magister-uppsats, Jönköping University/IHH, Företagsekonomi; Jönköping University/IHH, Företagsekonomi

    Författare :Oskar Johansson; Johan Ljungberg; [2020]
    Nyckelord :Family firms; Audit firms; Auditor; Socioemotional wealth; Profession theory; Co-creation; Value;

    Sammanfattning : Background: The relationship between family firms and auditors is not a topic that is very well examined. This is also a relationship that is extraordinary because they have different aims with the relationship. Since the family firms seek for long and close relationships while the auditor needs to maintain their independence. LÄS MER

  5. 5. Rotationsreglernas kostnader och nytta : Är kostnaderna jämförbara i relation till nyttan?

    Kandidat-uppsats, Högskolan Dalarna/Företagsekonomi; Högskolan Dalarna/Företagsekonomi

    Författare :Elenore Eriksson; Elin Nilsson; [2020]
    Nyckelord :The auditor s independence; The rules of rotation; Agency rotation; Auditor rotation; Isomorphism; Costs; Benefit; Audit; Auditor.; Revisorns oberoende; Rotationsreglerna; Byrårotation; Revisorsrotation; Isomorfism; Kostnader; Nytta; Revision; Revisor.;

    Sammanfattning : Bakgrund: Tidigare forskning förevisar att det finns både för- och nackdelar med rotationsreglerna för revisionsbranschen. Det finns forskare som antyder att revisorns oberoende försämras genom rotationsreglerna och andra forskare påvisar att oberoendet stärks då revisorn inte får en närstående relation med sin klient. LÄS MER